Vakıflar için vergi muafiyeti statüsü

Abstract

The article analyses the tax-exempt regime and status for foundations. Employing doctrinal analysis supported by budgetary data on the 392 foundations currently enjoying the status (out of 5 848 registered), the study identifies seven cumulative eligibility criteria. The article catalogues the fiscal benefits enjoyed by Foundation applicants, while underscoring the attendant compliance burdens. The critical section evaluates scholarly objections that targeted exemptions erode the tax base and distort public-service planning. The study counters that; entry criteria, oversight and audits, and expiration clauses mitigate these risks while incentivising philanthropy and relieving fiscal pressure on the state. The article concludes by recommending broader eligible purpose categories, enhanced transparency through mandatory disclosure of review opinions, and more frequent post-grant audits, arguing that such refinements would balance revenue integrity with the revival of Turkey’s philanthropic tradition. It ultimately recommends expanding the list of eligible public-benefit purposes, mandating publication of all assessment reports and preserving public confidence.